# Take-home pay in Japan: what comes off your salary and why

URL: https://japanhow.com/money/tax/take-home-pay-japan/
Author: JapanHow editors
Updated: Oct 24, 2026

## Summary

As of October 2026, a Tokyo employee under 40 on Kyokai Kenpo pays about 14.7% of pay in social insurance: health insurance 9.85% and Employees' Pension 18.3%, each split in half with the employer, plus a 0.23% child support levy split the same way and 0.5% employment insurance. Income tax is withheld from what is left. On a ¥300,000 monthly salary you keep about ¥249,610 in year one. Resident tax starts the June after your first 1 January in Japan.

## Key facts

- ¥300,000 salary, year one: About ¥249,610 take-home
- Employees' Pension: 18.3%, you pay 9.15%
- Health insurance (Tokyo): 9.85%, you pay half
- Employment insurance FY2026: 0.5% of your pay

Your take home pay in Japan doesn't need a salary calculator: for foreigners, payslip deductions follow the same official tables as for everyone else. As of October 2026, a Tokyo employee under 40 pays about **14.7% of pay in social insurance** (health insurance, pension, a child support levy and employment insurance), then income tax on the rest. On a **¥300,000** monthly salary that leaves about **¥249,610** in your first year. Resident tax (住民税) is added from the June after your first 1 January in Japan.

**¥300,000 a month, Tokyo, under 40, year one:** About ¥249,610 (Approximation from the FY2026 official tables. Your payslip is the real figure.)

## What comes off a salary in Japan?

Your payslip (給与明細) usually shows these deductions (控除):

| Deduction | Rate as of October 2026 | Your share | Who sets it |
|---|---|---|---|
| Health insurance (健康保険) | 9.85% in Tokyo (Kyokai Kenpo) | Half: 4.925% | Your insurer, by prefecture |
| Long-term care insurance (介護保険), age 40 to 64 only | +1.62% (11.47% combined) | Half | Your insurer |
| Child and child-rearing support levy (子ども・子育て支援金) | 0.23% | Half: 0.115% | New from April 2026 pay |
| Employees' Pension (厚生年金保険) | 18.3% | Half: 9.15% | Fixed nationwide since September 2017 |
| Employment insurance (雇用保険) | 1.35% in total for general businesses | 0.5% | FY2026 rate, April 2026 to March 2027 |
| Income tax (所得税), withheld at source (源泉徴収) | From the National Tax Agency table | All of it | National Tax Agency (国税庁) |
| Resident tax (住民税) | About 10% of last year's taxable income | All of it | Your city, from the June after your first 1 January in Japan |

Social insurance is mandatory for you as it is for a Japanese employee. The Ministry of Health, Labour and Welfare (厚生労働省) says labor and social insurance laws apply to foreigners the same as to Japanese nationals, **regardless of nationality**. The Japan Pension Service (日本年金機構) says foreign nationals allowed to work must be covered at a corporation, or at a non-corporate business with 5 or more employees in a type of business set by law. Your visa type and PR status don't change this.

## How are health insurance and pension premiums calculated?

They are not a percentage of your exact pay. Your pay is placed in a band, the **standard monthly remuneration** (標準報酬月額), and the rate is applied to that band. Pay from ¥290,000 to under ¥310,000, for example, counts as ¥300,000.

- **Health insurance.** On Kyokai Kenpo (協会けんぽ), the rate is set by prefecture. Tokyo's is **9.85%** from March 2026 pay. You pay half: ¥14,775 at ¥300,000.
- **Long-term care insurance.** From age 40 to 64 you also pay **1.62%**, which takes the Tokyo rate to **11.47%**. Your half at ¥300,000 rises to ¥17,205.
- **Child support levy.** From April 2026 pay (collected in May), Kyokai Kenpo adds **0.23%**. Your half at ¥300,000 is ¥345.
- **Employees' Pension.** **18.3%**, fixed since September 2017, split in half: ¥27,450 at ¥300,000. Pension bands run from ¥88,000 to ¥650,000, so pay above ¥650,000 a month pays the top amount.

The band is reset each **September**, based on your average pay from April to June. Overtime in those months can move you into a higher band for the next 12 months. Bonuses are charged too, capped at ¥1.5 million per payment for pension.

This example uses Kyokai Kenpo's Tokyo table. Kyokai Kenpo publishes a separate table for each prefecture, and not every employer is in Kyokai Kenpo. Your payslip shows the exact health insurance amount.

## How much is employment insurance in FY2026?

For FY2026 (April 2026 to March 2027), the worker share for most businesses is **5/1,000 (0.5%)** of your pay, down from 5.5/1,000 in FY2025. Your employer pays 8.5/1,000. In construction, agriculture, forestry, fisheries and sake brewing, the worker share is 6/1,000.

You are covered, foreigner or not, if you are scheduled to work **20 hours or more a week** and are expected to be employed for **31 days or more**. This is the insurance behind [unemployment benefits](/money/benefits/unemployment-benefits-japan-foreigners/) if you lose your job.

## How is income tax withheld from my salary?

Each month your employer subtracts your social insurance from your pay and looks up the rest in the National Tax Agency's withholding table (源泉徴収税額表). The amounts include the reconstruction special income tax (復興特別所得税). There are two columns:

- **甲 (kō) column:** for people who gave the employer the dependents declaration (給与所得者の扶養控除等申告書). The tax drops with each dependent.
- **乙 (otsu) column:** for everyone else. It is much higher.

At ¥255,930 after social insurance, the 2026 table gives **¥6,320** in the 甲 column with no dependents, ¥4,710 with one dependent, and **¥37,600** in the 乙 column.

**Hand in the dependents declaration at your main job:** Without it, your employer must use the 乙 column. On ¥300,000 that is about ¥31,000 more tax withheld each month.

Family abroad can count as dependents, but only some. A relative living outside Japan counts if they are 16 to 29, 70 or older, or 30 to 69 and a student abroad, disabled, or receiving at least **¥380,000** a year from you for living or education costs. You must attach documents proving the relationship. The [year-end adjustment guide](/money/tax/year-end-adjustment-tax-return-foreigners/) covers which papers you need and how December settles the year's tax.

## Worked example: ¥300,000 a month

This is an **approximation**, not a quote. Assumptions: Tokyo, Kyokai Kenpo, a general business, monthly pay of ¥300,000 from April 2026 onward, no overtime, no commuting allowance, no bonus, the dependents declaration submitted, no dependents.

| Line | Under 40 | Age 40 to 64 |
|---|---|---|
| Gross monthly salary | ¥300,000 | ¥300,000 |
| Health insurance (your half) | −¥14,775 | −¥17,205 (incl. care) |
| Child support levy (your half) | −¥345 | −¥345 |
| Employees' Pension (your half) | −¥27,450 | −¥27,450 |
| Employment insurance (0.5%) | −¥1,500 | −¥1,500 |
| **Social insurance total** | **−¥44,070** | **−¥46,500** |
| Pay after social insurance | ¥255,930 | ¥253,500 |
| Income tax withheld (甲, 0 dependents) | −¥6,320 | −¥6,220 |
| **Take-home, first year** | **¥249,610** | **¥247,280** |

Social insurance takes about 14.7% of gross pay for someone under 40. Income tax takes about 2%.

## Why does take-home pay drop in the second year?

Because **resident tax starts**. You pay it to the city where you lived on **1 January**, based on the previous year's income. This depends on where you lived on 1 January, not on your nationality: if you were not yet living in Japan on 1 January, there is no bill for that year. From the June after your first 1 January, your employer deducts it in **12 monthly installments**, June to May.

A rough estimate for the example above, using Setagaya's FY2026 formula as if you had earned ¥300,000 for a full year:

| Step | Amount |
|---|---|
| Annual salary | ¥3,600,000 |
| Employment income after the salary deduction | ¥2,440,000 |
| Minus social insurance (¥44,070 × 12) | −¥528,840 |
| Minus basic deduction for resident tax | −¥430,000 |
| Taxable income (rounded down) | ¥1,481,000 |
| 10% income levy (6% ward + 4% metropolitan) | ¥148,100 |
| Minus adjustment credit | −¥2,500 |
| Plus per capita levy and Forest Environment Tax | +¥5,000 |
| **Year total** | **about ¥150,600, or about ¥12,550 a month** |

The real bill can differ slightly because of rounding and the next year's rules. The social insurance line assumes the April 2026 rates for the whole year; from January to March 2026 the rates were slightly different.

That brings take-home pay to roughly **¥237,000** a month in the second year. If you arrived mid-year, your first bill is smaller, because it covers only the months you earned in Japan. Your city's notice gives the real figure. The [resident tax guide](/money/tax/resident-tax-japan-foreigners/) explains the bill and what to do if you leave Japan.

## Do I get my pension money back when I leave?

Partly, in most cases. Non-Japanese who leave Japan with at least **6 months** of contributions and less than the 10-year qualifying period can claim the lump-sum withdrawal payment (脱退一時金). You must claim within **2 years** of no longer having an address in Japan, and at most 60 months count. The [pension refund guide](/money/pension/pension-refund-japan/) explains the amount and what you give up by claiming.

## Where can I check my own numbers?

- **Your payslip and HR.** They show your band, your insurer and which tax column you are in.
- **The withholding slip (源泉徴収票)** from your employer, for the year's totals.
- **Your city's resident tax notice**, for the resident tax figure.

For your own situation, such as side income, family abroad or a mid-year move, ask your tax office (税務署) or a licensed tax accountant (税理士). This page explains the system; it is not individual tax advice.

## More guides

- [Resident tax for foreigners](/money/tax/resident-tax-japan-foreigners/)
- [Year-end adjustment and tax returns for foreigners](/money/tax/year-end-adjustment-tax-return-foreigners/)
- [Japan pension for foreigners](/money/pension/japan-pension-foreigners/)
- [Pension refund when you leave Japan](/money/pension/pension-refund-japan/)
- [Tax return in Japan for foreigners](/money/tax/tax-return-japan-foreigners/)
- [Minimum wage in Japan](/work/rights/minimum-wage-japan/)

## Questions people ask

### How much tax do you pay in Japan on a ¥300,000 salary?

As of October 2026, about ¥6,320 a month in income tax withheld (甲 column, no dependents), after about ¥44,070 of social insurance for a Tokyo employee under 40. Resident tax of roughly ¥12,550 a month is added from the June after your first 1 January in Japan. This is an approximation; your payslip is the real figure.

### Do foreigners have to pay social insurance in Japan?

Yes. The Ministry of Health, Labour and Welfare says labor and social insurance laws apply to foreigners the same as to Japanese nationals, regardless of nationality. The Japan Pension Service says foreign nationals allowed to work must be enrolled at covered workplaces.

### Why did my take-home pay drop in my second year in Japan?

Resident tax (住民税) is charged by the city where you lived on 1 January, based on last year's income. If you were not living in Japan on 1 January, you have no bill for that year, whatever your nationality. Deductions start in the June after your first 1 January here, in 12 monthly installments.

### Why does my pay drop when I turn 40?

From age 40 to 64 you also pay long-term care insurance. In Tokyo on Kyokai Kenpo that raises the health insurance rate from 9.85% to 11.47%, split with your employer.

### Can I get my pension contributions back when I leave Japan?

Usually, in part. Non-Japanese who leave with 6 months or more of contributions and less than 10 years in total can claim the lump-sum withdrawal payment (脱退一時金) within 2 years of leaving. Up to 60 months count.

## Sources

- [令和８年３月分（４月納付分）からの健康保険・厚生年金保険の保険料額表（東京支部）](https://www.kyoukaikenpo.or.jp/assets/R8_13tokyo.pdf), Japan Health Insurance Association (協会けんぽ) (accessed Oct 24, 2026)
- [令和8年度保険料額表（都道府県毎の保険料額表）](https://www.kyoukaikenpo.or.jp/g7/cat330/sb3150/r08/r8ryougakuhyou3gatukara/), Japan Health Insurance Association (協会けんぽ) (accessed Oct 24, 2026)
- [厚生年金保険の保険料](https://www.nenkin.go.jp/service/kounen/hokenryo/hoshu/20150515-01.html), Japan Pension Service (日本年金機構) (accessed Oct 24, 2026)
- [When you get a job](https://www.nenkin.go.jp/international/english/scene/job/index.html), Japan Pension Service (日本年金機構) (accessed Oct 24, 2026)
- [令和８（2026）年度 雇用保険料率のご案内](https://www.mhlw.go.jp/content/001692566.pdf), Ministry of Health, Labour and Welfare (厚生労働省) (accessed Oct 24, 2026)
- [外国人労働者の雇用保険手続きをお忘れなく！](https://www.mhlw.go.jp/seisakunitsuite/bunya/koyou_roudou/koyou/gaikokujin/dl/250318.pdf), Ministry of Health, Labour and Welfare (厚生労働省) (accessed Oct 24, 2026)
- [給与所得の源泉徴収税額表（令和8年分）月額表](https://www.nta.go.jp/publication/pamph/gensen/zeigakuhyo2026/data/01-07.pdf), National Tax Agency (国税庁) (accessed Oct 24, 2026)
- [給与所得の源泉徴収税額の求め方（令和8年分）](https://www.nta.go.jp/publication/pamph/gensen/zeigakuhyo2026/data/19-22.pdf), National Tax Agency (国税庁) (accessed Oct 24, 2026)
- [FY2026 Municipal Resident's Tax, Metropolitan Resident's Tax and Forest Environmental Tax: Tax notice and guidance](https://www.city.setagaya.lg.jp/documents/225/03guidance.pdf), Setagaya City (世田谷区) (accessed Oct 24, 2026)
- [Outline of Individual Resident Tax](https://www.city.hamamatsu.shizuoka.jp/documents/12751/kozinnjyuminnzeiaramasieigo_20337_marked.pdf), Hamamatsu City (浜松市) (accessed Oct 24, 2026)
- [短期在留外国人の脱退一時金](https://www.nenkin.go.jp/service/jukyu/seido/sonota-kyufu/dattai-ichiji/20150406.html), Japan Pension Service (日本年金機構) (accessed Oct 24, 2026)